VAT Update - October 2014

This notice cancels and replaces the notice of the same name from September 2011.

It provides general background information about group and divisional registration and explains which forms you need to use to apply.

It applies to the UK and the Isle of Man.

It includes changes to the way businesses apply for VAT registration and guidance on how to value supplies on which the intra-group reverse charge is due.

This notice cancels and replaces the notice of the same name from April 2014.

It explains when building works and materials can be zero-rated or reduced rated at 5%, when input tax recovery is blocked, the requirements for certificates of use, zero-rated applicability on sale or long lease, and supply and self-supply rules.   

The notice includes:

• VAT liability of works of approved alteration; 
• instances where the work of subcontractors cannot be zero-rated;
• removal of intelligent lighting systems and mirrors from the list of articles not ordinarily incorporated in dwellings; and
  
• information on charities and the requirement for suppliers to make sure that that their customers possess charitable status.